This paper investigates the relationship between accounting comparability, executive compensation, conditional and unconditional conservatism, and accounting information quality. The findings suggest that conditional conservatism and accounting compa...
The efficient capital markets hypothesis (EMH) posits that security prices incorporate all available information in capital markets. Nevertheless, real stock markets often exhibit speculative behavior due to information asymmetry and the limited rati...
The harmonization of accounting standards has been an international trend in the past two decades. As of 2018, 144 of 166 profiled jurisdictions require the use of International Financial Reporting Standards (IFRS). Nevertheless, there is mixed evide...
The management of cash requires careful considerations to allow firms to benefit from proper resource allocations while mitigating agency issues. Accounting comparability can play an important role in tackling information asymmetry and agency cost, t...
The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an imp...
This study explores the effect of financial statement comparability on environmental, social, and governance (ESG) performance. Comparability is a qualitative characteristic that enhances the usefulness of accounting information, as emphasized in the...
Cyber Physical Social Sensing makes mobile social networks (MSNs) popular with users. However, such attacks are rampant as malicious URLs are spread covertly through quick response (QR) codes to control compromised accounts in MSNs to propagate malic...
This study examined the relationship between target firms’ financial statement comparability and bidder firms’ boundary decisions. The study used initial public offering (IPO) firms as target firms to test the impact of asymmetric information and sig...
Accrual-based accounting enables external users to make informed decisions by reporting an accounting entity’s management performance to them. It also helps managers accurately record resource usage and increase efficiency. Despite the Republic...
The recent Review of the Non-Financial Reporting Directive (NFRD) aims to enhance adequate non-financial information (NFI) disclosure and improve accountability for stakeholders. This study focuses on this regulatory intervention and has a twofold ob...
Privacy needs and stigma pose significant barriers to lesbian, gay, bisexual, and transgender (LGBT) people sharing information related to their identities in traditional settings and research methods such as surveys and interviews. Fortunately, soci...
This study examines the effects of the adoption of International Accounting Standards No. 12, Income Taxes (IAS No. 12) on the incremental information about future profitability for firms reporting losses compared to Korean Generally Accepted Account...
This study analyzes the application of International Accounting Standard IAS 41—Agriculture in poultry companies (ISIC A0146.03) in the province of Tungurahua, Ecuador, with the aim of evaluating the degree of regulatory compliance, the level o...
Social media plays a crucial role in health information dissemination, yet it also raises concerns about misinformation. This study examines the role of Spanish health centers in promoting influenza vaccination on social networks, particularly X (for...
20 February 2023
Accounts receivable financing is one of the most prominent financing approaches in supply chain finance; nevertheless, in the actual financing process, financial institutions and SMEs have credit risk and information asymmetry risk, which leads to fr...
This study explores how digital transformation affects the accounting and auditing profession and the quality of the accounting information system in governmental units in two developing contexts in the Middle East and North African (MENA) region&mda...
The objective of this research was to evaluate the development and digitalization of professional services in the field of accounting and finance, as well as to calculate and compare several indicators of the development of the profession in each Eur...
Farm-level sustainable intensification metrics are needed to evaluate farm performance and support policy-making processes aimed at enhancing sustainable production. Farm-level sustainable intensification metrics require environmental impacts associa...
31 January 2020
This study focuses on the transparency of financial reporting on emission allowances (EA) and greenhouse gas (GHG) emissions within the European Union Emissions Trading Scheme (EU ETS). In particular, the different accounting treatments adopted by st...
The quality of accounting information of listed companies has always been of great concern for investors, creditors, government departments, and other stakeholders. As the core component of accounting information, earnings information is essential, w...
Remote sensing can provide important and updated information for agricultural water accounting (AWA). In this study, data from the open-access portal (WaPOR) of the Food and Agricultural Organization was used in AWA to assess levels of agricultural w...
Electronic invoicing has been mandatory for Italian companies since January 2019. All the invoices are structured in a predefined xml template which facilitates the extraction of the information. The main aim of this paper is to exploit the informati...
18 October 2021
As the country where the COVID-19 was first reported and initially broke out, China has controlled the spread of the pandemic well. The pandemic prevention process included emergency response and risk communication, both of which could notably increa...
Five mathematical models for transport description in polymer inclusion membranes (PIMs) were presented and compared via regression analysis. The applicability of the models was estimated through the examination of experimental data of Zn(II), Cd(II)...
Investments in circular eco-innovation projects require rigorous measurement and management accounting to assess environmental performance and enable circular economy reporting. Using a double-focused theoretical framework, a methodology is proposed...
Social media have become key in political communication, playing a crucial role in election campaigns due to their fast, ubiquitous communication. This paper focuses on the comparison of the use of the social network Twitter in Spanish and French pub...
Linking decision systems, negotiating agents, management accounting, and computational accounting, this paper aims at exploring dynamic pricing strategies of a synthetic business-to-consumer online operation and a comparative analysis of evolving str...
14 January 2021
Spatio-temporal Bayesian disease mapping is the branch of spatial epidemiology interested in providing valuable risk estimates in certain geographical regions using administrative areas as statistical units. The aim of the present paper is to describ...
Implicit causality (IC) is a phenomenon where verbs supply information about the potential cause of the behavior or state to one of the antecedents (e.g., “Mary praised David because…” will continue about David, not Mary). The stud...
The aim of the study was to compare the metabolic characteristics of the salivary composition in lung cancer, chronic obstructive pulmonary disease (COPD) and their combination, depending on the smoking history. The study group included 392 patients...
Simple protein elastic networks which neglect amino-acid information often yield reasonable predictions of conformational dynamics and are broadly used. Recently, model variants which incorporate sequence-specific and distance-dependent interactions...
With the purpose of reporting high-quality, transparent, and comparable information in financial statements, there is a strong, visible trend towards the implementation and use of International Financial Reporting Standards (IFRS), which represent th...
Optimizing static random-access memory (SRAM) cells requires considering parasitic effects, as their impact on circuits in advanced nodes becomes increasingly complex. In this paper, Convolutional Neural Network-Informed Non-dominated Sorting Genetic...
The quest to comprehend the nature of consciousness has spurred the development of many theories that seek to explain its underlying mechanisms and account for its neural correlates. In this paper, I compare my own conscious electromagnetic informati...
The purpose of the Social Accounting Matrix (SAM) is to improve the quality of the database for modelling, including, but not limited to, policy analysis, multiplier analysis, price analysis, and Computable General Equilibrium. This article contribut...
A flood mapping procedure based on a fuzzy sets theory has been developed. The method is based on the integration of Synthetic Aperture Radar (SAR) measurements with additional data on the inundated area, such as a land cover map and a digital elevat...
The inferred rate of default (IRD) was first introduced as an indicator of default risk computable from information publicly reported by the Bulgarian National Bank. We have provided a more detailed justification for the suggested methodology for for...
Hesitant fuzzy information systems have been widely applied in decision-making due to their ability to handle uncertain information. In addition, dominance relationships are often taken into account in many practical decision-making problems. Therefo...
In cyber–physical power systems (CPPSs), system collapse can occur as a result of a failure in a particular component. In this paper, an approach is presented to build the load-capacity model of CPPSs using the concept of electrical betweenness...
Geographic information, such as place names with their latitude and longitude (lat/long), is useful to understand what belongs where. Traditionally, Gazetteers, which are constructed manually by experts, are used as dictionaries containing such geogr...
Ecosystem accounting is based on the definition of the extent and the status of an ecosystem. Land cover maps extents are representative of several ecosystems and can therefore be used to support ecosystem accounting if reliable change information is...
The paper investigates the system efficiency for power distribution in residential localities considering daily load variations. Relevant system modeling is presented. A mathematical model is devised, which is based on the data from the Energy Inform...
CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldw...
Creating favorable conditions for the development of industry is one of the key tasks with an increased level of complexity, the solution of which is associated with attracting investments and forming an investment policy that takes into account vari...
Video analysis has become an essential aspect of net sports, such as badminton. Accurately predicting the future trajectory of balls and shuttlecocks can significantly benefit players by enhancing their performance and enabling them to devise effecti...
The article addressed the relevant problem of building information modeling. The suggestion was to introduce a BIM-based expert system into the design process. The proposed expert system encompasses the development of three levels of detail for a cal...
We consider a mosquito-borne epidemic model, where the adoption by individuals of insecticide–treated bed–nets (ITNs) is taken into account. Motivated by the well documented strong influence of behavioral factors in ITNs usage, we propose a mathemati...
Reconstructing cloud-covered regions in remote sensing (RS) images holds great promise for continuous ground object monitoring. A novel lightweight machine-learning method for cloud removal constrained by conditional information (SMLP-CR) is proposed...
In core computer vision tasks, we have witnessed significant advances in object detection, localisation and tracking. However, there are currently no methods to detect, localize and track objects in road environments, and taking into account real-tim...
For more than a decade, the European Centre for Medium-Range Weather Forecasts (ECMWF) has used in-situ observations of 2 m temperature and 2 m relative humidity to operationally constrain the temporal evolution of model soil moisture. These observat...
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